Taxation of self-employed in Russia: potential discrimination
The introduction by the Russian government in 2018 of the possibility for the self-employed to pay tax on professional income according to a new form instead of the usual personal income tax. Characteristics of the foundation of the tax on citizenship.
Подобные документы
Discussing the process of the introduction in Ukraine of the tax on the income from fees for the use of funds involved in the deposit. Reforming of legislation to improve the mechanism of the tax on the income from fees for the use in the deposit.
статья, добавлен 30.01.2016Functioning of the system and replenishment of the state budget. Assessment of the consequences of the abolition of income tax in Armenia using the neoclassical dynamic general equilibrium model and the taxation of distributed dividends with income tax.
статья, добавлен 08.02.2021Examining the indicators that can be used for evaluation of the fiscal efficiency of the personal income tax. The analysis of revenue to consolidated and local budgets including the regional ones. Changes in the tax elasticity ratios during 2005-2013.
статья, добавлен 01.12.2017The main national practices of direct and indirect taxation of cryptocurrency income in some countries of the world. Approaches to the concept of cryptocurrency for the purposes of fiscal management. Exemption of taxpayers from paying value added tax.
статья, добавлен 24.02.2024Providing state taxes, financing the production of public goods and redistribution of income. Dependence of the real economic growth and the level of taxation according to the undivided sample of 117 countries. The composition of the tax populations.
статья, добавлен 19.02.2016Influence of income and profit factors and other related factors on the choice of dividend policy by Russian joint stock companies in comparison with the policy of payment of dividends by American corporations. Determination of the amount of net profit.
статья, добавлен 16.07.2021The concept and features of the implementation process of taxation in modern Switzerland, its function and meaning. Income from capital gains. Wealth tax is levied only on the communal level, accordance with relevant tax canton and the established rates.
контрольная работа, добавлен 23.06.2013Characterization of the behavior of the board in respect of income which is a key issue to each shareholder. Analysis of management on the main features: quality earnings and revenues, income instability, discretionary charges and cases of fraud.
статья, добавлен 30.01.2016Prospects of corporate income tax in an economic downturn and unprofitable enterprises in Ukraine. Сonducting a forensic examination to study the tax, which aims to avoid putting money in the shadows and manipulation to avoid paying taxes by enterprises.
статья, добавлен 18.09.2022Finance is the process by which money is transferred among businesses, individuals, governments. Characteristics: monetary, distributive, purpose of funds. Functions: salaries, income of companies, controlling. Resources: centralized, decentralized.
презентация, добавлен 19.11.2015More incomes have increased a demand for investments in order to bring in more income above their regular income. The employment opportunities gave rise to increasing incomes. Awareness of financial assets and has led to the ability of people to save.
статья, добавлен 11.02.2021Trends in the development of the market for higher education services affecting the transformation of university financing models. Dependence of improving the quality of educational services of universities on an increase in the specific share of income.
статья, добавлен 28.10.2021Development and formation of indirect taxation in Ukraine as a whole and widespread form among universal excises. The role of indirect taxes in the tax system, direction of adaptation of domestic practice of indirect taxation to the European experience.
статья, добавлен 28.09.2016The impact of the 2020 pandemic on the collection and distribution of tax revenues of Russian regions to regional budgets. Estimation of their moving annual values with a shift per month. Forecast of non-pandemic tax revenues in April-December 2020.
статья, добавлен 17.03.2022Rules for monitoring and controlling the activities of foreign companies in Ukraine. Obtaining information by tax authorities about enterprises that are part of international groups. Application of the concept of business purpose in transfer pricing.
статья, добавлен 08.01.2024The article refers to the issue of the possibility of using taxation as an instrument for achieving sustainable development goals, namely - in the field of environmental protection. The proposes the following promising areas for using tax levers.
статья, добавлен 22.01.2024Development of proposals for the reform of legislation in terms of corporate income tax in the context of the formation of the digital economy. International experience in the implementation of international digital tax reform. Adaptation of tax systems.
статья, добавлен 17.06.2022Definition and justification of the process of implementation of a tax on paper documents. Characteristics of the range of subjects of taxation, procedure of calculation of financial calculation. Analysis of the implications of the introduction.
статья, добавлен 16.10.2017The need to stop the adverse behavior of banks; curbing the desire of economic agents to obtain rent. Taxation in the context of the corrosive effect of tax competition. Role of government in restoring the public’s eroded trust in financial institutions.
статья, добавлен 08.02.2021Analysis of a fixed agricultural tax as the basis of the system of agricultural taxation in Ukraine. Characteristics methods of its accrual. Dynamics of the ratio of incomes and the level of tax efficiency of land tax and fixed agricultural tax.
статья, добавлен 04.11.2018Taxation as a component of the system of management. The role of taxation in the system of macroeconomic. Expediency and necessity of transition to managing taxation with the due account of the metrologically estimated inter-industry links are groun.
статья, добавлен 28.09.2016Search for promising tools to achieve the goals of taxation payers voluntarily comply with tax laws. Determination of the place of application of measures of influence in relation to tax agents in order to ensure tax compliance in the Russian Federation.
статья, добавлен 16.06.2022The current state, perspectives and directions for improving property taxation in Ukraine, taking into account foreign experience and correcting one's own mistakes. Basic practical recommendations and ideas for improving property taxation in Ukraine.
статья, добавлен 22.07.2022Universality is principles of equitable taxation. The role of the state in economy and the choice between effectiveness and equity. The concept of equivalent – legitimization of tax collection. Payment capacity and equitable distribution of tax burden.
статья, добавлен 25.09.2016Study of the mechanism of transfer pricing, the procedure for settling taxation of controlled transactions. Conditions for taxation of interdependent persons. Situations in which the mechanism of tax optimization with the use of transfer pricing is used.
статья, добавлен 12.05.2018